Penelitian ini bertujuan untuk memahami prak tik akuntabilitas keuangan pemerintah desa. Metode studi kasus digu nakan dalam penelitian ini melalui wawancara kepada pemerintah dan ma syarakat Desa Pujon Kidul. Hasil menunjukkan bahwa praktik akun tabilitas dijalankan pemerintah desa secara vertikal kepada pemerintah kabupaten/kota dan secara horizontal kepada masyarakat. Praktik ini dinilai telah sesuai dengan Peraturan Mendagri No. 113 Tahun 2014. Meskipun demikian, pemerintah desa harus membenahi sistem pena tausahaan dan meningkatkan partisipasi Badan Perwakilan Desa (BPD). Kendala tersebut dapat diatasi melalui sistem akuntansi yang terkom puterisasi dan peningkatan intensitas musyawarah perwakilan desa.

This study aims to explain the reasons behind the bankruptcy of BMT (Baitul Maal Wat Tanwil) PSU Malang with case study approach. The data are collected through documentation and interviews. The interviews are conducted on five informans namely informan A, B, C, D and E. The results show that the bankruptcy of BMT PSU is caused by internal factors and external factors. Internal factors causing bankruptcy of BMT PSU are: unproductive fund management, bad credit (financing), fraud by employees, business loss, too high percentage of profit sharing, lack of good corporate governance (GCG) and weak internal control. Externals include: lack of security guarantees on customers' funds, economic pressures, lack of supervision and guidance from relevant agencies, as well as the onslaught of stronger new competitors. The findings of this research related to the causes of the bankruptcy BMT PSU, is expected to be useful for practitioners and the government in preparing strategies for strengthening BMT in the future.

This study aims to provide empirical evidence of the influence of system quality and information quality on the net benefits mediated by the intensity of use. Data collection methods in this study used a survey of respondents who served as financial managers, users of Sistem Informasi Manajemen Pengadaan Langsung (SIMPeL) at offices within the Ministry of Finance in East Java Province and obtained 97 respondents. Data were analyzed by using Structural Equation Model-Partial Least Square (SEM-PLS). The result shows several findings. First, the quality of a good system will affect the intensity of the use of the system and can provide added value in the form of improvements to the performance of individuals and organizations. Second, the quality of information affects the improvement of individual and organizational performance. Third, the quality of information does not affect the intensity of use. Fourth, the intensity of use is not affect the improvement of individual and organizational performance. The result of this study can be used as consideration in making improvements in the implementation and development of SIMPeL.

This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.

Purpose The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the new practices and responses from government apparatus. Design/methodology/approach The paper applies genetic structuralism from Pierre Bourdieu to study the interrelation of habitus, field and capital in the accrual accounting implementation. Findings The result indicates a symbolic dominance of central government in the implementation of accrual-based accounting in the local government. Accrual accounting is considered to be a technique of government accountability which is independent from political and social situation. Practical implications The accrual accounting implementation preoccupies the government officials in their study of the preparation of financial statements while its utilization to increase the public welfare is still ignored. Social implications The government still prioritizes accountability and transparency for managerial and political purposes. Hence, the public interest is less superior compared with the formalities established between governments – the central government and local governments – and the regional legislator. Originality/value This paper contributes to the evaluation of the alignment of government policy with the public interest.

This study examined the effect of sustained use of cloud-based point of sales on SMEs’ performance during COVID-19 pandemic. In this study, both quantitative and qualitative approaches were employed. The sample consists of the food and beverage industries from Small and Medium Enterprises (SMEs) located in Malang City, Indonesia. The quantitative data which succeeded to collect 91 responses was taken from the questionnaire distribution of the sample SMEs and it was analyzed by using SPSS 21 with the multiple linear regression method, which indicated there is a relationship between sustained-use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic. 9 SMEs representatives, the owner, or the manager, were also interviewed to gain further insights and to confirm the quantitative findings. Technology Continuance Theory (TCT) was used to explain the link between the sustained use of cloud-based point of sale on SMEs’ performance during the COVID-19 pandemic. However, the results from both approaches found that there is a positive relationship between sustained use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic and the relationship between sustained use of cloud-based point of sale on SMEs financial performance is negative.

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A b s tr a c tThe purpose of this study was to understand the organizational changes that occurred after the adoption of the performance-based budgeting. Organizational change was analyzed from the perspective of the NIT with a research focus on the process of implement performance-based budgeting in dr. Iskak Tulungagung Hospital. The research strategy is a case study with a qualitative approach. Results of research indicate the occurrence of coercive isomorphism, as an effort to gain legitimacy, which is supported by mimetic ishomorphism, which attempts impersonation of another organization, although it is weak. The dominant symptom is normative ishomorphism, as indicated by the members of the organization normative belief that performance-based budgeting system is most appropriate for the characteristics of the hospital. The implementation of performance-based budgeting has encouraged the use of funds more effectively and efficiently, so that dr. Iskak Tulungagung likely to benefit in order to motivate organizations become morecompetitive and at the same time market-oriented.